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題名：法律責任與財務報表品質之關聯性研究--從臺灣上市(櫃)公司海外集資的角度探討
書刊名：管理與系統
作者：李建然 引用關係／廖益興 引用關係／張光佑
作者(外文)：Lee, Jan-zan／Liao, Yi-hsing／Chang, Kuang-yu
出版日期：2007
卷期：14:2
頁次：頁265-292
主題關鍵詞：法律責任；財務報表品質；海外集資；異常應計數；Legal liability；Quality of financial statements；Overseas financing；Abnormal accruals
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(4) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:4
  • 共同引用共同引用:10
  • 點閱點閱:29
邇來，受到國內外接連爆發公司財務報導不實事件的影響，財務報表可靠性再次受到各界訾議。而加強財務報表相關人士的法律責任，是在一連串公司財務報導不實事件後社會大眾形成的共識，但在台灣的法律環境下，法律責任的加重，是否真能提昇財務報表的品質？在實證上則付之闕如。本研究利用台灣上市（櫃）公司第一次赴海外集資為情境，以異常應計數的絕對值作為財務報表品質的替代變數，比較海外集資前後有關異常應計數絕對值的變化，並進一步探討不同集資國家法律責任的輕重及海外集資的規模，對異常應計數絕對值的影響。本文實證結果發現，當台灣上市（櫃）公司赴海外進行募資時，募資地點與募資金額規模所增加之法律責任，確實會降低異常應計數絕對值，進而有助於提昇財務報表的品質。
Recently, quite a few accounting scandals and financial fraudulence have emerged within the major capital markets, causing austere dubiousness about the financial reporting credibility. Public concerns are thus aroused in imposing stronger legal liability on the stakeholders associated with issuing financial statements. Yet, empirical evidence linking legal liability to the quality of financial statements, especially from Taiwan, is weak. This study, focusing on Taiwan firms’ initial offering to sell their marketable securities publicly on overseas capital markets, utilizes an estimable proxy for financial statements quality-the absolute value of abnormal accruals-to examine if the absolute value of abnormal accruals is associated with overseas financing behavior. Specifically, we further explore the impact of different legal regimes and the size of fund-raising on this association. The results show that the documented relation between legal liability and quality of financial statements rests with the corporations that cross-list on U.S. markets and those that raise more overseas funds. These Taiwan-domiciled firms have small absolute value of abnormal accruals owing to facing higher risk exposure.
期刊論文
1.周冠男、徐之強、吳昭勳(20040300)。美國存託憑證報酬與風險傳遞之研究。中山管理評論，12(1)，37-62。new window  延伸查詢new window
2.林嬋娟、蔡彥卿、蔡逸芳、洪玉美(1996)。全球會計師法律責任探索。會計師會訊，185，22-32。  延伸查詢new window
3.Hribar, Paul、Collins, Daniel W.(2002)。Errors in estimating accruals: Implications for empirical research。Journal of Accounting Research，40(1)，105-134。  new window
4.Chung, Hyeesoo、Kallapur, Sanjay(2003)。Client Importance, Nonaudit Services, and Abnormal Accruals。The Accounting Review，78(4)，931-955。  new window
5.Seetharaman, Ananth、Gul, Ferdinand A.、Lynn, Stephen G.(2002)。Litigation risk and audit fees: Evidence from UK Firms cross-listed on US markets。Journal of Accounting and Economics，33(1)，91-115。  new window
6.Coffee, John C. Jr.(2002)。Racing towards the Top? The Impact of Cross-Listing and Stock Market Competition on International Corporate Governance。Columbia Law Review，102，1757-1831。  new window
7.Bartov, E.、Gul, F. A.、Tsui, J. S. L.(2001)。Discretionary-Accruals Models and Audit Qualification。Journal of Accounting and Economics，30，421-452。  new window
8.薛富井、陳韻如(20020300)。企業海外籌資相關議題之探討--綜論海外可轉換公司債與存託憑證之比較。會計研究月刊，196，60-75。  延伸查詢new window
9.Wallace, W. A.(1987)。The economic role of the audit in free and regulated markets: A review。Research in Accounting Regulation，1(1)，7-34。  new window
10.Vanstraelen, A.(2002)。Auditor economic incentives and going-concern opinions in a limited litigious continental european business environment: Empirical evidence from belgium。Accounting and Business Research，32(3)，171-186。  new window
11.Heninger, William G.(2001)。The Association between Auditor Litigation and Abnormal Accruals。The Accounting Review，76(1)，111-126。  new window
12.Frankel, R.、Johnson, M. F.、Nelson, K.(2002)。The Relation between Auditors' Fee for Nonaudit Services and Earnings Management。The Accounting Review，77(Supplement)，71-105。  new window
13.Beneish, Messod D.、Press, Eric Geoffrey(1995)。Interrelation among Events of Default。Contemporary Accounting Research，12(1)，57-84。  new window
14.蔡璧徽、黃志典(20030700)。區隔市場下存託憑證與原股折溢價關係之研究--以臺灣企業發行之海外存託憑證為例。管理與系統，10(3)，263-284。new window  延伸查詢new window
15.范瑞華(20020800)。公司法與證券交易法下之外部審計人員責任--兼論日本與美國法規範之比較。萬國法律，124，55-67。  延伸查詢new window
16.林嬋娟(19990400)。析論會計師懲戒評比各國之優異。實用稅務，292，12-17。  延伸查詢new window
17.沈中華(19980000)。海外存託憑證與普通股之間價格傳遞關係--臺灣之實驗研究。證券市場發展，10(2)=38，37-62。new window  延伸查詢new window
18.Bernard, Victor L.、Skinner, Douglas J.(1996)。What Motivates Managers' Choice of Discretionary Accruals?。Journal of Accounting and Economics，22(1-3)，313-325。  new window
19.Palmrose, Zoe-Vonna(1988)。An Analysis of Auditor Litigation and Audit Service Quality。The Accounting Review，63(1)，55-73。  new window
20.Khanna, T.、Palepu, K. G.、Srinivasan, S.(2004)。Disclosure Practices of Foreign Companies Interacting with U.S. Markets。Journal of Accounting Research，42(2)，475-508。  new window
21.Mitton, Todd(2002)。A Cross-firm Analysis of the Impact of Corporate Governance on the East Asian Financial Crisis。Journal of Financial Economics，64(2)，215-241。  new window
22.Klein, April(2002)。Audit committee, board of director characteristics, and earnings management。Journal of Accounting and Economics，33(3)，375-400。  new window
23.Chow, Chee W.(1982)。The Demand for External Auditing: Size, Debt and Ownership Influences。The Accounting Review，57(2)，272-291。  new window
24.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
25.Francis, Jere R.、Maydew, Edward L.、Sparks, H. Charles(1999)。The role of big 6 auditors in the credible reporting of accruals。Auditing: A Journal of Practice and Theory，18(2)，17-34。  new window
26.Khurana, I. K.、Raman, K. K.(2004)。Litigation risk and the financial reporting credibility of big 4 versus non-big 4 audits: evidence from Anglo-American countries。The Accounting Review，79(2)，473-495。  new window
27.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1995)。Detecting earnings management。The Accounting Review，70(2)，193-225。  new window
28.Doidge, Craig、Karolyi, George Angrew、Stulz, René M.(2004)。Why are foreign firms listed in the U.S. worth more?。Journal of Financial Economics，71(2)，205-238。  new window
29.Subramanyam, K. R.(1996)。The pricing of discretionary accruals。Journal of Accounting and Economics，22(1-3)，249-281。  new window
30.Leuz, Christian、Nanda, Dhananjay、Wysocki, Peter D.(2003)。Earnings management and investor protection: An international comparison。Journal of Financial Economics，69(3)，505-527。  new window
31.Schipper, Katherine(1989)。Commentary on earnings management。Accounting Horizons，3(4)，91-102。  new window
32.Dechow, Patricia M.、Sloan, Richard G.、Sweeney, Amy P.(1996)。Causes and consequences of earnings manipulation: An analysis of firms subject to enforcement actions by the SEC。Contemporary Accounting Research，13(1)，1-36。  new window
33.Lang, Mark、Raedy, Jana Smith、Yetman, Michelle Higgins(2003)。How representative are firms that are cross-listed in the United States? An analysis of accounting quality。Journal of Accounting Research，41(2)，363-386。  new window
34.Becker, Connie L.、DeFond, Mark L.、Jiambalvo, James、Subramanyam, K. R.(1998)。The Effect of Audit Quality on Earnings Management。Contemporary Accounting Research，15(1)，1-24。  new window
35.DeAngelo, Harry、Skinner, Douglas J.、DeAngelo, Linda E.(1994)。Accounting choice in troubled companies。Journal of Accounting and Economics，17(1/2)，113-143。  new window
36.DeFond, Mark L.、Jiambalvo, James(1994)。Debt Covenant Violation and Manipulation of Accruals。Journal of Accounting and Economics，17(1/2)，145-176。  new window
37.Lys, T.、Watts, R.(1994)。Lawsuits against auditors。Journal of Accounting Research，32，65-93。  new window
研究報告
1.Fuerst, O.(1998)。A Theoretical Analysis of the Investor Protection Regulations Argument for Global Listing of Stocks。New Haven, CN：The Yale University。  new window
2.Moel, A.(1999)。The Role of Information Disclosure on Stock Market Listing Decisions: The Case of Foreign Firms Listing in The U.S.。Boston, MA：The Harvard Business School。  new window
3.Francis, J.、Philbrick, D.、Schipper, K.(1993)。Shareholder Litigation and Corporate Disclosure Policies。The University of Chicago：Portland State University。  new window
4.Rajgopal, S.、Venkatachalam, M.(1998)。The Role of Institutional Investors in Corporate Governance: An Empirical Investigation。University of Washington。  new window
5.O'Brien, P.、Hodges, R.(1991)。A Study of Class Action Securities Fraud Cases。Berkely, CA：The Law and Economics Consulting Group。  new window
學位論文
1.黎珈瑋(2002)。我國資訊電子業發行海外有價證券之公司特性與決策研究--以海外存託憑證與海外可轉換公司債為例(碩士論文)。國立東華大學。  延伸查詢new window
2.楊琇媛(2005)。公司治理與海外籌資(碩士論文)。國立成功大學。  延伸查詢new window
3.廖盈智(2004)。海外融資宣告對股價之影響--可轉換債券與存託憑證之比較(碩士論文)。輔仁大學。  延伸查詢new window
4.張憶如(2004)。公司特性對首次海外存託憑證發行宣告效果影響之研究(碩士論文)。朝陽科技大學。  延伸查詢new window
5.林宜慧(2005)。上市公司發行海外籌資工具前後經營績效分析(碩士論文)。義守大學。  延伸查詢new window
6.李維信(2005)。企業發行ECB對股價之影響--以台灣電子業上市公司為例(碩士論文)。國立臺北大學。  延伸查詢new window
7.吳士豪(2005)。國內上市櫃公司赴海外籌資決策因素暨公司特性之實證研究(碩士論文)。中國文化大學。  延伸查詢new window
8.包幸玉(2003)。企業發行海外存託憑證之宣告效果及對股價波動性影響之研究(碩士論文)。實踐大學。  延伸查詢new window
圖書
1.高孔廉、鄧岱賢(2003)。國政分析：開放台商上市，建立國際資本市場。財團法人國家政策研究基金會。  延伸查詢new window
2.Wooldridge, Jeffrey M.(2006)。Introductory Econometrics: A Modern Approach。Thomson South-Western。  new window
3.Greene, William H.(2003)。Econometric Analysis。Prentice-Hall, Inc.。  new window
圖書論文
1.Ball, R.(2001)。Infrastructure requirements for an economically efficient system of public financial reporting and disclosure。Brookings-Wharton Papers on Financial Services。  new window
 
 
 
 
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